Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2021, Chez Fred's credit sales and collections were $112,000 and $137,000, respectively. What was the balance of accounts receivable on January 1, 2021, if $140 in accounts receivable were written off during 2021 and if the allowance account had a balance of $540 on December 31, 2021?